https://www.taxtmi.com/caselaws?id=331276 The Tribunal set aside the duty and penalty imposed on the appellant firm for alleged shortage of finished goods during physical verification. The Tribunal found doubts in the accuracy and methodology of stock verification due to the challenging nature of weighing a large quantity within a short span. Emphasizing the lack of corroborative evidence for clandestine activities, the Tribunal concluded that the burden to prove such activities was not shifted to the appellant. Citing discrepancies and insufficiencies in the evidence, the Tribunal allowed the appeal, ruling in favor of the appellant. en-us Tue, 12 Jul 2016 00:00:00 +0530 Thu, 17 Nov 2016 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331276 The Tribunal set aside the duty and penalty imposed on the appellant firm for alleged shortage of finished goods during physical verification. The Tribunal found doubts in the accuracy and methodology of stock verification due to the challenging nature of weighing a large quantity within a short span. Emphasizing the lack of corroborative evidence for clandestine activities, the Tribunal concluded that the burden to prove such activities was not shifted to the appellant. Citing discrepancies and insufficiencies in the evidence, the Tribunal allowed the appeal, ruling in favor of the appellant. Case-Laws Central Excise Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331276